\begin{table}
    \centering
    \caption{Example of Implemented Comments}
    \small
    \begin{tabular}{|p{.425\linewidth}|p{.425\linewidth}|}
      \toprule 
      KNAV Suggestions &  OECD Final Report Text \\
      \midrule
      If the taxpayer is involved in any of the activities other than its core distribution function listed above, then it may not qualify under scoping criteria for Amount B. In such a situation, there may be given flexibility to the taxpayer by preparing and maintaining the segmental data for qualifying segments and non-qualifying segments rather than barring them from the scoping criteria. This will allow the taxpayer to get a benefit to fall under scoping criteria for Amount B for the qualifying segment. \vspace{0.5cm} &  Distributors that engage in qualifying transactions sometimes engage in non-distribution activities. Where such a tested party performs nondistribution activities, the qualifying transaction may only remain in scope where, based on an accurate delineation of the transaction, it can be adequately evaluated on a separate basis to any non-distribution transactions, and it can be reliably priced separately from any nondistribution transactions under the principles of paragraphs 3.9 – 3.12 of these Guidelines. Illustrations of the application of paragraphs. \vspace{0.5cm} \\\midrule
      Amount B that is added to the taxpayer should be made available as a tax credit to address the DTAA issue like in the case of Amount A. & To remedy any resulting double taxation, a request for a corresponding adjustment should be analysed under paragraph 2 of Article 9. Since the primary adjustment is made by a jurisdiction based on the remainder of the Guidelines, this request could be made to the jurisdiction where the simplified and streamlined approach applies.51 In such a case, to the extent the primary adjustment can be substantiated under the remainder of these Guidelines,52 the competent authority of the jurisdiction where the simplified and streamlined approach applies shall provide relief from double taxation by making a corresponding adjustment. \\
      \bottomrule
    \end{tabular}
    \label{example}
    \begin{quote}
        \footnotesize \textit{Note:} Both of these comments from KNAV address the draft rules for  Pillar 1, Amount B. Under this rule, if a subsidiary is engaged only in distribution activities, the MNC can then use a simplified pricing matrix to assess the taxes they should pay across various countries. The first comment from KNAV suggested that companies should not be completely excluded from Pillar 1 Amount B if they perform some non-distribution activities, as long as those activities can be segmented and treated separately. The OECD subsequently moved forward with implementing this suggestion, allowing a host of additional companies to get the benefits associated with falling under the simplified pricing matrix. Namely, these companies can now use the simplified matrix rather than having to conduct the compliance work to calculate their tax liability, which also relieves them of potential disputes between countries in which they have operations. Second, KNAV asked the OECD to specify that if one country adjusted the amount of tax due under Amount B for a firm, that the other countries in which the firm operates provide corresponding tax credits or adjustments to ensure that the income is not taxed twice. 
    \end{quote}
  \end{table}